"[P]articipants planning to work past the age of 72, and looking to delay RMDs on all of their retirement plan accounts, [can] [1] roll over pre-tax IRAs and prior employer retirement plan accounts into the current employer's retirement plan ... [2] roll all Roth assets to a Roth IRA prior to the calendar year in which a participant turns age 72, if they wish to avoid the RMD requirements entirely ... [3] roll over all retirement plan assets to an IRA (or IRAs) prior to the year in which a participant turns age 72, and then contribute the IRA RMD to a charity."  MORE >>